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Sunday, August 29, 2004

Tax Court: Social Security Disability from Exposure to Agent Orange Not Excludable Under § 104

Sunday, August 29, 2004

The Tax Court on Thursday held in Reimels v. Commissioner, 123 T.C. No. 12 (8/27/04), that social security disability insurance benefits received on account of lung cancer, developed as a result of the taxpayer's exposure to Agent Orange while serving in the Vietnam war, were includible in income under § 86 and not excludable as payments received for sickness "resulting from active service in the armed forces" within the meaning of § 104(a)(4).

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Comments

what are your thoughts?

Posted by: William D. Reimels | Sep 10, 2004 6:24:39 PM